1.1 	A bill for an act
1.2 	relating to taxation; individual income; providing an
1.3 	income tax checkoff to fund benefits for survivors of
1.4 	law enforcement officers and firefighters and
1.5 	providing for maintenance of peace officer and
1.6 	firefighter memorials; establishing an advisory
1.7 	council; requiring a report; proposing coding for new
1.8 	law in Minnesota Statutes, chapter 290.
1.9 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.10 	Section 1. [290.433] PUBLIC SAFETY OFFICER CHECKOFF.
1.11 	Every individual who files an income tax return may
1.12 	designate on their original return that $1 or more shall be
1.13 	added to the tax or deducted from the refund that would
1.14 	otherwise be payable by or to that individual and paid into a
1.15 	public safety officer memorial and survivor account in the
1.16 	special revenue fund.  The commissioner of revenue shall, on the
1.17 	income tax return, notify filers of their right to designate
1.18 	that a portion of their tax or refund shall be paid into the
1.19 	public safety officer memorial and survivor account.  The sum of
1.20 	the amounts so designated to be paid must be credited to the
1.21 	account.  The account may be used by the commissioner of public
1.22 	safety to make grants to public safety officer associations that
1.23 	assist in building and preserving state memorial monuments,
1.24 	assist the families of public safety officers killed in the line
1.25 	of duty, award scholarships to surviving family members, and
1.26 	otherwise provide services relating to public safety officers
1.27 	killed in the line of duty.  All interest earned on money
2.1 	accrued, gifts to the program, contributions to the program, and
2.2 	reimbursements of expenditures must be credited to the account.
2.3 	All money in the account is appropriated to the commissioner of
2.4 	public safety for purposes of this section.
2.5 	The state pledges and agrees with all contributors to the
2.6 	account to use the funds contributed solely for the maintenance
2.7 	of public safety officer memorials and for the benefit of
2.8 	survivors of Minnesota public safety officers killed in the line
2.9 	of duty and further agrees that it will not impose additional
2.10 	conditions or restrictions that will limit or otherwise restrict
2.11 	the ability of the commissioner of public safety, in
2.12 	consultation with the public safety officer memorial and
2.13 	survivor account advisory council, to award grants from the
2.14 	available funds in the most efficient and effective manner.
2.15 	The commissioner of public safety must report by January 1,
2.16 	2004, and each year thereafter to the chairs and ranking
2.17 	minority members of the legislative committees and divisions
2.18 	with jurisdiction over criminal justice policy and funding on
2.19 	the number, amounts, and use of grants issued from the account
2.20 	in the previous year.
2.21 	A public safety officer memorial and survivor account
2.22 	advisory council is established to advise the commissioner of
2.23 	public safety on the distribution of grants under this section.
2.24 	The council must consist of eight members, one from each of the
2.25 	following organizations:  the Minnesota law enforcement memorial
2.26 	association, the Minnesota police and peace officers
2.27 	association, the Minnesota chiefs of police association, the
2.28 	Minnesota sheriffs association, the Minnesota state fire
2.29 	department association, the Minnesota state fire chiefs
2.30 	association, the Minnesota ambulance association, and the
2.31 	Minnesota emergency medical services association.  The council
2.32 	member is the executive director or president of the
2.33 	organization, or that person's designee.  Members must serve
2.34 	without compensation.  The commissioner must consider the
2.35 	advisory council's recommendations before awarding grants under
2.36 	this section.
3.1 	As used in this section, "killed in the line of duty" and
3.2 	"public safety officer" have the meanings given in section
3.3 	299A.41.

3.4 	EFFECTIVE DATE. This section is effective for income tax
3.5 	returns for taxable years beginning after December 31, 2004.